VAT is a very broad area of taxation. NICOLAS Avocat law firm advises you in the application of the Value-added tax in the different Members States of the European Union (EU). Our law firm specialized in VAT, advises you on the different aspects of value-added tax. As a VAT lawyer expert, we bring to you our expertise in theses different areas.
The scope of the Value-added tax
The value-added tax applies to taxable persons. A taxable person can be a business, sole trader, or a professional. Furthermore, the taxable person needs to realize an economic activity to be in its scope. Thus, according to the Value-added tax Directive, a taxable person is any person or body “who, independently, carries out in any place any economic activity, whatever the purpose or results“.
Chargeable event is the moment that the legal conditions for Value-added tax to become chargeable are met. At this moment the tax administration gets the legal right to require the payment.. However, the chargeable event can be different with regard to the situations. Indeed, the chargeable event will be different in a supply of goods/services, intra-EU acquisition of goods, or importation of goods from outside the EU.
Our VAT law firm advises you to handle the complexity of the different chargeable event rules.
The place of taxation
The determination of the place of taxation in VAT matter is a big issue. Indeed, the rules can be different with regard to your situation. To determine the place of taxation, 4 situations have to be distinguished. Indeed, the rules of determination of the place of taxation will be different in a supply of goods/services, intra-EU acquisition of goods, or importation of goods from outside the EU.
VAT invoice requirements
NICOLAS Law firm advises you on the different VAT invoicing rules. The taxpayers come across some difficulties with some invoicing rules because the rules are some times different from a country to another.
The registration to the Value-added tax
Our law firm assists you in your process of registration to the value-added tax. Thus, we help you to get your VAT number. Indeed the registration process can be more or less complicated in some EU Member states.
NICOLAS Avocat law firm assists in the compliance to the Value-added tax regime. Indeed a lot of information has to give to the different tax authorities to be compliant. We help you to give these different pieces of information. Amon this different information, there are in particular the :
- taxable (taxed/exempt) transactions;
- VAT the taxable persons have charged their customers (output tax) and been charged by their suppliers (input tax);
- amount of VAT payable (or refundable).
The rates of Value-added tax
There are different rates of value-added tax in the European Union. As a VAT law firm, we help to handle the different rates inside the European Union. Thus, we advise the enterprise on the optimization of their VAT rates.
NICOLAS Avocat law firm advises enterprises on the different aspects of VAT deductions. The right to deduct is very complex, in particular with the different exceptions which exist. We help you to handle that complexity. Moreover, it can be fully or partly deductible.
The value-added tax system contains a lot of exemptions. These exemptions concerns both the supply of goods and the supply of services. These exemptions can reach to a lot of litigation with the different tax administrations. Indeed, most of the time, when supply is exempt from Value-added tax, deduction of the VAT paid on goods and services purchased in order to make that supply is not permitted. Our law firm advises businesses to handle the different types of exemption. Furthermore, besides the issue of exemption, there is one of zero-rating.
The determination of the Value-added tax Amount
The taxable amount of VAT corresponds to the amount of a taxable transaction that is liable to the Value-added tax. In practice, it can be complicated to determine the right taxable amount. Our law firm advises on these differents aspects.
Payment of the Value-added tax
The rules concerning the payment of the value-added tax can sometimes be very complicated. Indeed, the person liable to pay the VAT due on a transaction to the tax authorities is usually the supplier, but it may also be the customer.
The refund of the value-added tax constitutes a huge financial stake for the taxpayer. Our law firm advises firm the enterprises on the different VAT refund rules inside the European Union. The taxpayers can be in different situations of refunds in the European Union.
Cross-border VAT refunds for EU businesses
When a business incurred a value-added tax for these activities in a European country, it not allowed to deduct it, if it does not habitually supply goods or services in this country. Nevertheless, it can get a refund from the European country where it paid the Value-added tax.
VAT refunds for non-EU businesses
Businesses that are not located in the EU are entitled to deduct the Value-added tax in some situations. That’s the case when the value-added tax incurred is in relation with their activities in a European country. Moreover, it is possible, if they do not habitually supply goods or services in the EU.
VAT refunds for non-EU tourists
Non-EU tourists can get a VAT refund for goods they buy in the European Union. Indeed, the retailers can provide them a refund for these goods. That concerns tourist who meets two criteria:
- Tourists whose permanent address or habitual residence is not in the European Union.
- EU nationals living outside the European Union.
Moreover, there are some further requirements for those tourists. Indeed:
- They must provide proof of residence
- The goods must be taken out of the EU within 3 months, from the date they bought it. They will need to provide a stamped VAT refund document to provide it.
- The value of the goods that they bought must be above a certain minimum.
- Concerning the refund, there are two possibilities. Retailers can either refund the Value-added tax directly or use an intermediary.
EU VAT law allows the possibility to create a Value-added tax group. We advise the enterprises on the different benefits they can get in the creation of a group on these purposes. Furthermore, we assist in the process of registration and creation of the group. Thus, they can get all the advantage to be treated as a single taxable person.
VAT special schemes
There are in the European Union several VAT special schemes.
NICOLAS Avocat law firm advises and assists you in the various aspects of the VAT. As a specialist law firm, we advise you on the Value-added tax regime of the different EU Member States.